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DUCROS v. C. I. R.

No. 13793.

272 F.2d 49 (1959)

Francis H. W. DUCROS and Phyllis A. Ducros, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

November 25, 1959.

Attorney(s) appearing for the Case

Robert D. Wallick, Washington, D. C., Earle W. Wallick of Steptoe & Johnson, Washington, D. C., on the brief, for petitioners.

Helen A. Buckley, Washington, D. C., Charles K. Rice, Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief, for respondent.

Before McALLISTER, Chief Judge, SIMONS, Senior Circuit Judge, and WEICK, Circuit Judge.

WEICK, Circuit Judge.

This is an appeal from a decision of the Tax Court sustaining a deficiency in income tax and an addition thereto for the year 1951.

The sole issue is whether the proceeds of a life insurance policy paid to Mrs. Phyllis A. Ducros, upon the death of Carlton L. Small, are taxable to her as income. Section 22(b) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(b) (1) (A) exempts...

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